BUSINESS PRACTICE AND ACCOUNTS FOE COOPERATIVE STORES. 35 



Form 20.— GENERAL LEDGER. 



CAPITAL STOCK. 



(1) 



1915 













1915 













Dec. 



31 



Balance 





15,350 



00 



Jan. 

 Dee. 



1 

 31 

 31 



Balance 



Cash 

 Stock Notes 



26 

 27 



9,950 00 

 2,050 00 

 3,350 00 













1916 





















Jan. 



1 



Balance 





15,350 00 



CASH. 



(2) 



1915 













1915 













Jan.- 



1 



Balance 





2, 580 00 



Dec. 



31 



Payments 



27 



85,818 



00 



Dec. 



31 



Receipts 



26 



85, 628 00 





31 



Balance 





3,390 00 



1916 

















Jan. 



1 



Balance 





3, 390 00 















MERCHANDISE SALES. 



(3) 



1915 













1915 













Jan. 



31 



Ret. & Allow. 



26 



6 



00 



Jan. 



31 



Sold on ace. 



26 



2,60o'0O 



Dec. 



31 



" 



26 



30 



00 



Dec. 



31 



Cash Sales 



26 



34,900 00 





31 



" 



27 



90 



00 



Feb. 



to 



Dec. Sold on ace. 



27 



38,630 00 



\ 



Feb. 



to 



Dec. Ret. & Allow. 



27 



74 



00 















Dec. 



31 



To Trading Ace. 



27 



75,93o'oO 





















1 



1 







ACCOUNTS RECEIVABLE. 



(4) 



1915 













1915 













Jan. 



1 



Balance 





6,885 



00 



Jan. 



31 



Ret. & Allow. 



26 



6 



00 





31 



Sold on ace. 



26 



2,600 



00 



Dec. 



31 



Cash 



26 



35,475 



00 



Feb. 



to 



Dec. Sold on ace. 



27 



38,630 



00 



Feb. 



to 



Dee. Ret. & Allow. 



27 



74 



00 















Jan. 



to 



Dee. Bills Ree. 



27 



5,060 00 















Dee. 



31 



Balance 







7, 50o|oO 



1916 



















Jan. 



1 



Balance 





. 7,500 00 















BILLS RECEIVABLE. 



(5) 



1915 













1915 













Jan. 



1 



Balance 





1,800 



00 



Dee. 



31 



Cash 



26 



4,560 



00 



Jan. 



to 



Dec. on ace. 



27 



6,060 



00 





31 



Balance 





2,300 



00 



1916 





















Jan. 



1 



Balance 





2,300 



00 















